Step-By-Step Instructions For Filling In Your Form G-45 (Periodic Return) Page 3

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Fill in this oval ONLY if this is an AMENDED return
=
=
=
FORM G-45
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE IN THIS AREA
Month
Quarter
Semiannual
10
2
(Rev. 2015)
FORM G-45
STATE OF HAWAII — DEPARTMENT OF TAXATION
DO NOT WRITE IN THIS AREA
1
10
!!/!!
GENERAL EXCISE/USE
0 3 1 6
Aloha, Mary
(Rev. 2015)
Step C– Subtract Column b from Column a, and enter the result
EXAMPLE
PERIOD ENDING (MM/YY)
NAME:____________________________________
GENERAL EXCISE/USE
TAX RETURN
4
in Column c.
!!!!!!!!
!!
Taxpayer A purchases widgets in State X on which $125 of sales
!!!!
TAX RETURN
4 3 2 1
1 2 3 4 5 6 7 8
0 1
3
W
—
HAWAII TAX I.D. NO.
Last 4 digits of your FEIN or SSN
Offset the general excise tax:
tax is paid, and imports the widgets into Hawaii for resale at retail.
The landed value of the widgets is $1,500, and they are sold at
Column a
Column b
Column c
GBB151
Step D– Enter the gross income from the sale of the imported
=
retail for $2,700.
BUSINESS
VALUES, GROSS PROCEEDS
EXEMPTIONS/DEDUCTIONS
TAXABLE INCOME
GBB151
property in Column a of the applicable line, and determine
Fill in this oval ONLY if this is an AMENDED return
ACTIVITIES
OR GROSS INCOME
(Attach Schedule GE)
(Column a minus Column b)
=
Step A– $1,500 x 0.005 = $7.50
the exact amount of GET due on that property.
Fill in this oval ONLY if this is an AMENDED return
=
=
=
PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)
Step B– $7.50 ÷ 0.005 = $1,500
Step E– Subtract the use tax due on that property (Step A) from
=
Month
=
Quarter
=
Semiannual
2
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
1
the sales or use tax paid to another state on that item.
Step C– $1,500 - $1,500 = $0
Month
Quarter
Semiannual
!!/!!
2
0 3 1 6
Aloha, Mary
1. Wholesaling
1
Step F– Compare the GET due (Step D) with the remaining sales
PERIOD ENDING (MM/YY)
NAME:____________________________________
Step D– $2,700 x 0.04 = $108
!!/!!
0 3 1 6
Aloha, Mary
7
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
6
5
Neg
4
PERIOD ENDING (MM/YY)
or use tax paid (Step E). Divide the LESSER of the two
NAME:____________________________________
!!!!!!!!
!!
!!!!
4 3 2 1
1 2 3 4 5 6 7 8
0 1
Step E– $125 – 7.50 = $117.50
2. Manufacturing
4
3
W
—
amounts by 0.005 or 0.04, as applicable, and enter the
HAWAII TAX I.D. NO.
Last 4 digits of your FEIN or SSN
!!!!!!!!
!!
!!!!
4 3 2 1
1 2 3 4 5 6 7 8
0 1
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
Step F– $108 ÷ 0.04 = $2,700
3
W
—
result in Column b.
HAWAII TAX I.D. NO.
Last 4 digits of your FEIN or SSN
Column a
Column b
Column c
3. Producing
Step G– $2,700 - $2,700 = $0.00
BUSINESS
VALUES, GROSS PROCEEDS
EXEMPTIONS/DEDUCTIONS
TAXABLE INCOME
Step G– Subtract Column b from Column a, and enter the result
Column a
Column b
Column c
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
ACTIVITIES
OR GROSS INCOME
(Attach Schedule GE)
(Column a minus Column b)
BUSINESS
VALUES, GROSS PROCEEDS
EXEMPTIONS/DEDUCTIONS
Step 10 — Subtract Column b from Column a, and enter the result
TAXABLE INCOME
in Column c.
4. Wholesale Services
ACTIVITIES
OR GROSS INCOME
(Attach Schedule GE)
(Column a minus Column b)
in Column c. This is the taxable value.
PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)
8
9
10
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
5. Landed Value of
PART I - GENERAL EXCISE and USE TAXES @ ½ OF 1% (.005)
Imports For Resale
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
13
1. Wholesaling
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
12
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
6. Business Activities of
11
1. Wholesaling
7
Disabled Persons
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
6
5
Neg
7
2. Manufacturing
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
6
5
Neg
!!!,!!!,!!!.00
Neg
2. Manufacturing
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)
Neg
Figure 4. How to Fill in the Columns for Business Activities of Disabled Persons and Totaling the Taxable Income Amounts for General
3. Producing
PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
Excise and Use Taxes @1/2 of 1% (.005)
3. Producing
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
7
Neg
6
BUSINESS ACTIVITIES OF DISABLED PERSONS@ ½ OF 1% (.005) (Figure 4)
1 5 4 50
0
1 5 4 50
5
4. Wholesale Services
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
8. Retailing
4. Wholesale Services
8
9
10
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
5. Landed Value of
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
9. Services Including
Step 11 — Certified disabled persons, enter the gross income from
Step 13 — Subtract Column b from Column a, and enter the result
8
9
10
Imports For Resale
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Professional
Neg
5. Landed Value of
your business activity(ies) in Column a.
in Column c, Taxable Income. If the result is zero, enter zero (0).
13
Imports For Resale
12
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
6. Business Activities of
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
11
13
Step 12 — There is an exemption for the first $2,000 of gross
Step 14 — Add the taxable income amounts in Part I, Column c.
Disabled Persons
12
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
10. Contracting
Neg
6. Business Activities of
11
income earned from all activities combined by any certified disabled
Enter the result on line 7 and on page 2, line 21, Column a (see
Disabled Persons
!!!,!!!,!!!.00
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
11. Theater, Amusement
person. Enter the total of this exemption plus any other allowable
Figures 4 and 9). Reminder: This amount is rounded to the nearest
7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)
!!!,!!!,!!!.00
and Broadcasting
Neg
exemptions in Column b.
dollar.
PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)
7. Sum of Part I, Column c (Taxable Income) — Enter the result here and on Page 2, line 21, Column (a)
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
PART II - GENERAL EXCISE and USE TAXES @ 4% (.04)
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
12. Commissions
7
Neg
6
1 5 4 50
0
1 5 4 50
5
8. Retailing
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
7
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
6
1 5 4 50
0
1 5 4 50
Neg
13. Transient
5
8. Retailing
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Accommodations Rentals
Neg
9. Services Including
Professional
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
9. Services Including
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
Figure 5. How to Fill in the Columns for General Excise Taxes
Professional
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
14. Other Rentals
Neg
10. Contracting
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
15. Interest and
PART II — GENERAL EXCISE and USE TAXES @ 4% (.04) (Figures 5 and 6)
10. Contracting
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
All Others
Neg
11. Theater, Amusement
and Broadcasting
Report your business activities for the filing period that are subject to the GET/Use tax at the rate of 4% in Part II.
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
11. Theater, Amusement
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
16. Landed Value of Imports
and Broadcasting
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
For Consumption
Neg
For these activities, follow Steps 5 through 10, as applicable.
(see Figures 5 and 10). Reminder: This amount is rounded to the
12. Commissions
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
!!!,!!!,!!!.00
Neg
15
nearest dollar.
1 5 4 50
Step 15 — Add the taxable income amounts in Part II, Column
12. Commissions
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)
Neg
13. Transient
c. Enter the result on line 17 and on page 2, line 22, Column a
Accommodations Rentals
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
13. Transient
DECLARATION
Accommodations Rentals
- I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
In Column a, line 8, Retailing, Mary enters $15,450. Mary enters zero in Column b since she is not claiming any exemptions.
examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the
14. Other Rentals
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
General Excise and Use Tax Laws, and the rules issued thereunder.
In Column c, Mary subtracts Column b from Column a and enters the result, $15,450.
14. Other Rentals
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
15. Interest and
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
On Column c, line 17, Mary enters the sum of Column c lines 8 through 16, $15,450.
All Others
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
SIGNATURE
TITLE
DATE
DAYTIME PHONE NUMBER
Neg
15. Interest and
38
Owner
4/20/2016
808-123-4567
Mary Aloha
All Others
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
Neg
16. Landed Value of Imports
For Consumption
!!!,!!!,!!!.00 !!!,!!!,!!!.00 !!!,!!!,!!!.00
10
Neg
16. Landed Value of Imports
Continued on Page 2 — Parts V & VI
MUST
be completed
Form G-45
For Consumption
!!!,!!!,!!!.00
Neg
15
1 5 4 50
(Rev. 2015)
17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)
!!!,!!!,!!!.00
Neg
15
1 5 4 50
17. Sum of Part II, Column c (Taxable Income) — Enter the result here and on Page 2, line 22, Column (a)
DECLARATION
- I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the
DECLARATION
- I declare, under the penalties set forth in section 231-36, HRS, that this return (including any accompanying schedules or statements) has been
General Excise and Use Tax Laws, and the rules issued thereunder.
examined by me and, to the best of my knowledge and belief, is a true, correct, and complete return, made in good faith for the tax period stated, pursuant to the
General Excise and Use Tax Laws, and the rules issued thereunder.
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
SIGNATURE
TITLE
DATE
DAYTIME PHONE NUMBER
IN THE CASE OF A CORPORATION OR PARTNERSHIP, THIS RETURN MUST BE SIGNED BY AN OFFICER, PARTNER OR MEMBER, OR DULY AUTHORIZED AGENT.
38
Owner
4/20/2016
808-123-4567
Mary Aloha
SIGNATURE
TITLE
DATE
DAYTIME PHONE NUMBER
38
Owner
4/20/2016
808-123-4567
Mary Aloha
10
Continued on Page 2 — Parts V & VI
MUST
be completed
Form G-45
10
Figure 6. Totaling the Taxable Income Amounts for General Excise and Use Taxes @4% (.04) and Signing the Return
Continued on Page 2 — Parts V & VI
MUST
be completed
(Rev. 2015)
Form G-45
(Rev. 2015)
Page 3

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